[Cover address: William Simmons Esquire / Accountant War department / Philadelphia] [Endorsement: [undecipherable] / no 2[undecipherable]5 / Jan 7. 179[undecipherable]] [undecipherable] Niagara July 25. 1797 Sir, Yours of the 23 I have rec^d stating [undecipherable] but a variety of business prevents my comparing & examining them in time for this conveyance. With this you will receive muster & Pay rolls for here — & a receipt roll for [last?] February [undecipherable]. A detachment of Artificers which mustered for [Detroit?] before the arrival of the Pay & clothing had things some 9 months pay accrued, to enable them to purchase shoes, shirts & to pay their washerwomen & other just debts — for, untill this [undecipherable], there were not more than 50 pair shoes & but very few shirts among them — and altho' the roll is badly & [undecipherable: generally] checked, yet I have sent returns to the commanding officer at [Detroit?] as will prevent confusion in accounts. In order to enable the men to preserve their firearms during the winter & Spring it was necessary they should have [some?] [oil?] — on some [stores?] — & to furnish this, I had to [borrow?] out of [my?] [funds?], for which they have since indemnified me; you will no doubt [undecipherable] render [up?] again before the pay arrives — will an account against this pay — so far as covers my claim, be [credited?]? In my next I intend to state an account between the United States & myself — but such vouchers as I have no duplicates for, you will receive my [attesting?] until I have an opportunity to procure them in person at [undecipherable] — in the interim be [assured?] they exist. [Peter?] [Miller?] having [enlisted?], is paid the full bounty. But he claims a part of his former & beg you to have [undecipherable]'s account against [undecipherable] his [undecipherable] — It is, I presume, [undecipherable] that the full bounty should be paid down to obtain the [enlisted?]. The discharge of 10 men before my presenting instructions arrived — the terms of the [principal?] part of the [enlisting?] [officers?] in the course of this [current?] year, few of them will [enlist?] in this country, they prefer the [sea?] coast, where they can have society — receive them pay & clothing regularly, and lay out their money to more advantage. This post is in want of blank Muster Pay & receipt rolls — am I to expect a supply from you — or [are?] they [getting?] some printed? — [I?] [thank?] you for the news papers enclosed in the last dispatch — as there is some [defect?] of a regular post to this place — I hope we shall not be in future be [troublesome?] to [our friends?] of this manner [undecipherable] With due respect I have the honor to be your. [undecipherable]. Servant [Signature] The Accountant.